<p>Digital transformation (DT) has emerged as a critical catalyst for corporate sustainable development, wherein the alignment between DT disclosure and actual behavior plays a vital role in shaping organizational credibility and determining the effectiveness of its green innovation (GI) outcomes. Utilizing data from China’s A-share listed companies spanning 2010 to 2022, this study investigates how DT disclosure-behavior congruence influences corporate GI. The results reveal that a “high disclosure–high behavior” (HDHB) digital transformation, characterized by strong alignment between rhetorical commitments and concrete actions, substantially enhances the quantity and quality of GI. These positive effects are especially pronounced under conditions of heightened economic policy uncertainty, stringent regional intellectual property protection, and within technology-intensive industries. The mechanism analysis identifies three primary channels through which HDHB digital transformation facilitates GI, namely by enhancing information transparency, improving investment efficiency, and strengthening corporate social responsibility awareness. A quadrant-based analysis further indicates that while both DT disclosure and behavior independently support GI, their alignment in the HDHB configuration delivers the most substantial benefits, whereas other configurations yield more limited or inconsistent effects. This study contributes novel empirical evidence on how strategic alignment between DT disclosure and behavior functions as an effective governance mechanism, enabling firms to better translate digital transformation efforts into sustainable innovation outcomes. It also offers policy insights for promoting standardized corporate disclosure and fostering innovation-driven green development.</p>

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Bridging digital transformation and green innovation in firms: a dual-dimensional analysis of disclosure-behavior alignment

  • Yue Yang,
  • Fan Luo

摘要

Digital transformation (DT) has emerged as a critical catalyst for corporate sustainable development, wherein the alignment between DT disclosure and actual behavior plays a vital role in shaping organizational credibility and determining the effectiveness of its green innovation (GI) outcomes. Utilizing data from China’s A-share listed companies spanning 2010 to 2022, this study investigates how DT disclosure-behavior congruence influences corporate GI. The results reveal that a “high disclosure–high behavior” (HDHB) digital transformation, characterized by strong alignment between rhetorical commitments and concrete actions, substantially enhances the quantity and quality of GI. These positive effects are especially pronounced under conditions of heightened economic policy uncertainty, stringent regional intellectual property protection, and within technology-intensive industries. The mechanism analysis identifies three primary channels through which HDHB digital transformation facilitates GI, namely by enhancing information transparency, improving investment efficiency, and strengthening corporate social responsibility awareness. A quadrant-based analysis further indicates that while both DT disclosure and behavior independently support GI, their alignment in the HDHB configuration delivers the most substantial benefits, whereas other configurations yield more limited or inconsistent effects. This study contributes novel empirical evidence on how strategic alignment between DT disclosure and behavior functions as an effective governance mechanism, enabling firms to better translate digital transformation efforts into sustainable innovation outcomes. It also offers policy insights for promoting standardized corporate disclosure and fostering innovation-driven green development.